PART IV: Security, Confidentiality, and Privacy

In this section

• Chapter 16: Foundations of Cybersecurity
  • Threat Actors, Attack Vectors, and Evolving Landscapes
    Explore the diverse range of cyber threat actors, top attack vectors leveraged in modern cyber intrusions, and the continuously evolving threat landscape, with practical insights for CPAs.
  • Cybersecurity Strategies: Layers, Defense‑in‑Depth, Zero‑Trust
    Explore how layered cybersecurity, defense-in-depth, and zero-trust strategies fortify organizations against advanced threats, ensuring data confidentiality, integrity, and availability.
  • COSO Framework Applied to Cybersecurity Risks
    Explore how the COSO Internal Control – Integrated Framework applies to cybersecurity, examining key components, controls, and real-world crosswalks between governance and cyber risk mitigation.
  • Zero‑Trust Approach to Security
    Explore how Zero‑Trust differs from traditional perimeter-focused strategies, deployment guidelines, and best practices for CPAs advising organizations in modern cybersecurity environments.
• Chapter 17: Security Architecture and Network Management
  • Network Segmentation and Isolation
    Discover the concepts, methods, and best practices of network segmentation and isolation, including VLANs, DMZs, and micro-segmentation to contain threats and protect critical information systems.
  • Firewalls, Intrusion Detection and Prevention Systems (IDPS)
    Explore the fundamentals of firewalls and IDPS, comparing stateless vs. stateful firewalls, IDPS detection methods, and real-world implementation considerations for robust network security.
  • Endpoint Security, System Hardening, and Patch Management
    Explore essential endpoint security measures, system hardening practices, and effective patch management strategies to strengthen organizational defenses.
  • Secure VPNs, Wireless Networks, and Remote Access
    Learn how to protect organizational data through secure VPN implementations, proper wireless network protocols, and remote access best practices in compliance with CPA (AICPA) guidelines.
  • Mobile Device Management (MDM) and BYOD
    Explore how MDM solutions enforce corporate policies on personal devices, implement containerization, and mitigate security risks in bring-your-own-device environments.
• Chapter 18: Authentication and Access Management
  • Identification vs. Authentication vs. Authorization
    Explore the core pillars of Identity and Access Management—Identification, Authentication, and Authorization—and their significance in CPA-oriented IT environments.
  • Password Policies, Multi‑Factor Authentication, Single Sign‑On
    Explore robust password policies, multi-factor authentication methods, and single sign-on strategies to reinforce security in modern CPA environments.
  • Role‑Based Access and the Principle of Least Privilege
    Learn how to design and implement role-based access control in alignment with the principle of least privilege for secure, efficient, and compliant authorization management.
  • Monitoring Tools: Logging and Access Reviews
    Learn how to harness effective monitoring tools to identify anomalies in user logins, implement robust logging practices, and conduct systematic access reviews for enhanced security and compliance.
• Chapter 19: Data Confidentiality and Privacy Controls
  • Distinctions Between Confidentiality and Privacy
    Explore the differences between confidentiality and privacy, examining corporate vs. personal data, compliance triggers, and key business constraints for CPA professionals navigating today’s data-driven environment.
  • Encryption Techniques and Key Management
    Explore encryption fundamentals, the differences between symmetric and asymmetric methods, and effective key management strategies for CPAs and IT auditors.
  • Data Loss Prevention (DLP) Tools and Strategies
    Learn how to safeguard sensitive data with DLP solutions that monitor email, endpoints, and cloud environments, preventing unauthorized exfiltration.
  • Privacy Laws and Rules (HIPAA, GDPR, Other Jurisdictional Mandates)
    Explore HIPAA, GDPR, and diverse jurisdictional mandates governing data privacy, highlighting essential compliance tips, data subject rights, and potential penalties.
• Chapter 20: Incident Response and Recovery
  • Events vs. Incidents: Definition and Escalation
    Discover how to distinguish security events from incidents and implement an effective escalation process, including triage and formal incident declaration.
  • Incident Response Plans and Crisis Management
    Learn how robust incident response strategies, precise communication, and a well-structured process help organizations contain, recover from, and prevent future security incidents.
  • Forensic Investigations and Chain of Custody
    Explore best practices for digital forensic investigations, emphasizing evidence preservation, typical oversights that compromise investigations, and effective chain of custody documentation to maintain data integrity and legal admissibility.
  • Cyber Insurance as a Risk Mitigation Strategy
    Learn how cyber insurance supports organizations by transferring financial risk from cybersecurity incidents and breaches. Explore coverage types, policy exclusions, underwriting processes, and real-world examples across various industries.
  • Problem Management – Root Cause Analysis and Permanent Fix
    Learn how effective problem management goes beyond immediate incident resolution, focusing on root cause analysis and long-term corrective actions to prevent recurrence.
• Chapter 21: Testing Security, Confidentiality, and Privacy Controls
  • Types of Security Assessments (Vulnerability Scans, Penetration Testing)
    Explore how vulnerability scanning and penetration testing help organizations identify and mitigate security threats, including essential scope definition, best practices, and case studies relevant to CPA professionals.
  • Gathering Evidence of Control Operation
    Learn how to gather reliable and reproducible audit evidence through inquiry, observation, inspection, and re-performance to validate the effectiveness of security, confidentiality, and privacy controls.
  • Remediation Tracking and Ongoing Monitoring
    Learn how to effectively oversee risk resolution, track remediation efforts to closure, and establish continuous monitoring frameworks in compliance with IT and security standards.
  • Documenting Findings in Audit or Advisory Reports
    Learn how to clearly, consistently, and effectively document findings in audit or advisory reports by emphasizing risk categorization, business context, and actionable recommendations.